New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 302 - COMPUTATION OF GROSS BUSINESS PROFITS
Section Rev 302.11 - Factors Suggesting Unity of Operation
Universal Citation: NH Admin Rules Rev 302.11
Current through Register No. 13, March 27, 2025
To determine if a centralized executive structure controls the staff functions indicating unity of operation, the department shall consider the importance to the business organization of, and the extent to which, the following factors are controlled by a centralized executive structure:
(a) Accounting;
(b) Advertising;
(c) Industrial or public relations;
(d) Insurance;
(e) Legal;
(f) Purchasing;
(g) Research and development;
(h) Retirement planning; or
(i) Any other factor commonly referred to as a staff function.
#5355, eff 3-16-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
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